On December 30, 2022, Hershey Company sold a machine in exchange for a non-interest bearing note requiring ten annual payments of ₱100,000. The first payment was made on December 30, 2022. The market interest rate for similar notes at date of issuance was 8%. The PV of 1 at 8% for 9 periods is .50 and at 10 periods is .46. The PV of ordinary annuity of 1 at 8% for 9 periods is 6.25 and for 10 periods is 6.71. On December 31, 2022, what amount should be reported as notes receivable? [A] 450,000 [B] 460,000 [C] 625,000 [D] 671,000

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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On December 30, 2022, Hershey Company sold a machine in exchange for a non-interest bearing note requiring ten annual payments of ₱100,000. The first payment was made on December 30, 2022. The market interest rate for similar notes at date of issuance was 8%. The PV of 1 at 8% for 9 periods is .50 and at 10 periods is .46. The PV of ordinary annuity of 1 at 8% for 9 periods is 6.25 and for 10 periods is 6.71.

On December 31, 2022, what amount should be reported as notes receivable? [A] 450,000 [B] 460,000 [C] 625,000 [D] 671,000

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